S T A T E   O F   N E W   Y O R K
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                                   209

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
  tee on Ways and Means

AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
  Greenburgh to adopt a local law to impose a hotel/motel occupancy  tax
  for hotels not located in a village; authorizing specified villages in
  the  towns  of  Greenburgh  and  Mount Pleasant to adopt local laws to
  impose a hotel/motel occupancy tax in such villages; and providing for
  the repeal of such provisions upon expiration thereof

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The tax law is amended by adding a new section 1202-cc to
read as follows:
  S 1202-CC. HOTEL OR MOTEL TAXES IN THE TOWN OF GREENBURGH  AND  SPECI-
FIED VILLAGES THEREIN AND IN THE VILLAGE OF SLEEPY HOLLOW.  (1) NOTWITH-
STANDING  ANY  OTHER  PROVISIONS  OF  LAW TO THE CONTRARY, THE FOLLOWING
MUNICIPALITIES ARE HEREBY AUTHORIZED AND EMPOWERED TO  ADOPT  AND  AMEND
LOCAL LAWS IMPOSING A TAX ON PERSONS OCCUPYING ROOMS IN HOTELS OR MOTELS
IN  SUCH TOWNS OR VILLAGES THEREIN, AS THE LEGISLATURE HAS OR WOULD HAVE
THE POWER AND AUTHORITY TO IMPOSE, IN ADDITION TO ANY OTHER TAX  AUTHOR-
IZED AND IMPOSED PURSUANT TO THIS ARTICLE:
  A.  THE  TOWN  OF GREENBURGH, WESTCHESTER COUNTY, IN THOSE PORTIONS OF
SUCH TOWN NOT LOCATED WITHIN A VILLAGE;
  B. THE VILLAGES OF  TARRYTOWN,  IRVINGTON,  ARDSLEY,  ELMSFORD,  DOBBS
FERRY, HASTINGS-ON-HUDSON SITUATE IN THE TOWN OF GREENBURGH; AND
  C. THE VILLAGE OF SLEEPY HOLLOW SITUATE IN THE TOWN OF MOUNT PLEASANT,
WESTCHESTER COUNTY.
  (2)  FOR  THE  PURPOSES OF THIS SECTION, THE TERM "HOTEL" SHALL MEAN A
BUILDING OR PORTION OF IT WHICH IS REGULARLY USED AND KEPT OPEN AS  SUCH
FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL,
A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD02745-01-5

A. 209                              2

  (3)  THE  RATE  OF  SUCH TAX SHALL NOT EXCEED THREE PERCENT OF THE PER
DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A DAILY OR
LONGER BASIS.
  (4)  SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER OF
FINANCE OR OTHER FISCAL OFFICER OF THE TOWN  OF  GREENBURGH  OR  OF  ANY
SPECIFIED  VILLAGE THEREIN OR OF THE VILLAGE OF SLEEPY HOLLOW SITUATE IN
THE TOWN OF MOUNT PLEASANT, AS THE CASE MAY BE, BY  SUCH  MEANS  AND  IN
SUCH  MANNER  AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY
SUCH OFFICERS IN ACCORDANCE WITH THE  TOWN  OR  VILLAGE  CHARTER  OR  AS
OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
  (5)  SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID BY
THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
PIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR  CHARGE  FOR  THE
HOTEL  OR  MOTEL  ROOM OCCUPIED FOR AND ON ACCOUNT OF THE TOWN OF GREEN-
BURGH OR OF ANY SPECIFIED VILLAGE THEREIN OR OF THE  VILLAGE  OF  SLEEPY
HOLLOW  SITUATE IN THE TOWN OF MOUNT PLEASANT IMPOSING THE TAX, AND THAT
SUCH OWNER OR PERSON ENTITLED TO BE PAID THE RENT  OR  CHARGE  SHALL  BE
LIABLE FOR THE COLLECTION AND PAYMENT OF THE TAX; AND THAT SUCH OWNER OR
PERSON  ENTITLED TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT
IN RESPECT TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE HOTEL  OR
MOTEL ROOM, OR IN RESPECT TO NONPAYMENT OF THE TAX BY THE PERSON OCCUPY-
ING  THE  HOTEL  OR MOTEL ROOM, AS IF THE TAX WERE A PART OF THE RENT OR
CHARGE AND PAYABLE AT THE SAME TIME AS THE  RENT  OR  CHARGE;  PROVIDED,
HOWEVER,  THAT  THE  COMMISSIONER OF FINANCE OR OTHER FISCAL OFFICERS OF
SUCH TOWNS OR VILLAGES, SPECIFIED IN SUCH LOCAL LAW, SHALL BE JOINED  AS
A  PARTY  IN  ANY ACTION OR PROCEEDING BROUGHT TO COLLECT THE TAX BY THE
OWNER OR BY THE PERSON ENTITLED TO BE PAID THE RENT OR CHARGE.
  (6) SUCH LOCAL LAWS MAY PROVIDE FOR THE  FILING  OF  RETURNS  AND  THE
PAYMENT  OF  THE TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
SHORTER PERIOD OF TIME.
  (7) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH  TAX  UPON
THE FOLLOWING:
  A. THE STATE OF NEW YORK OR ANY PUBLIC CORPORATION, INCLUDING A PUBLIC
CORPORATION  CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER STATE
OR THE DOMINION OF  CANADA,  IMPROVEMENT  DISTRICT  OR  OTHER  POLITICAL
SUBDIVISION OF THE STATE;
  B.  THE  UNITED  STATES OF AMERICA, INSOFAR AS IT IS IMMUNE FROM TAXA-
TION; AND
  C. ANY CORPORATION OR ASSOCIATION OR TRUST OR COMMUNITY CHEST, FUND OR
FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS,  CHARITABLE
OR  EDUCATIONAL PURPOSES OR FOR THE PREVENTION OF CRUELTY TO CHILDREN OR
ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO THE  BENEFIT
OF  ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART OF THE
ACTIVITIES OF WHICH IS CARRYING ON PROPAGANDA, OR  OTHERWISE  ATTEMPTING
TO  INFLUENCE LEGISLATION; PROVIDED, HOWEVER, THAT NOTHING IN THIS PARA-
GRAPH SHALL INCLUDE AN ORGANIZATION OPERATED FOR THE PRIMARY PURPOSE  OF
CARRYING  ON  A  TRADE OR BUSINESS FOR PROFIT, WHETHER OR NOT ALL OF ITS
PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN THIS PARA-
GRAPH.
  (8) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER
SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR  ANY
OTHER  REASON  WHATSOEVER BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF
THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO  THE
SUPREME  COURT  WITHIN  THIRTY  DAYS  AFTER GIVING OF THE NOTICE OF SUCH
FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH  PROCEEDING  UNDER

A. 209                              3

ARTICLE  SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES SHALL NOT BE
INSTITUTED UNLESS:
  A. THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED, WITH SUCH INTEREST AND
PENALTIES  THEREON  AS  MAY  BE  PROVIDED FOR BY LOCAL LAW OR REGULATION
SHALL BE FIRST DEPOSITED AND THERE IS FILED AN UNDERTAKING, ISSUED BY  A
SURETY  COMPANY  AUTHORIZED  TO  TRANSACT  BUSINESS  IN  THIS  STATE AND
APPROVED BY THE SUPERINTENDENT OF FINANCIAL SERVICES OF THIS STATE AS TO
SOLVENCY AND RESPONSIBILITY, IN SUCH AMOUNT AS A JUSTICE OF THE  SUPREME
COURT  SHALL  APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING BE DISMISSED
OR THE TAX CONFIRMED THE PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH
MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING; OR
  B. AT THE OPTION OF THE PETITIONER SUCH UNDERTAKING MAY BE  IN  A  SUM
SUFFICIENT  TO COVER TAXES, INTEREST AND PENALTIES STATED IN SUCH DETER-
MINATION PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT  IN  THE
PROSECUTION  OF  THE PROCEEDING, IN WHICH EVENT THE PETITIONER SHALL NOT
BE REQUIRED TO PAY SUCH TAXES, INTEREST  OR  PENALTIES  AS  A  CONDITION
PRECEDENT TO THE APPLICATION.
  (9) WHERE ANY TAX IMPOSED HEREUNDER SHALL HAVE BEEN ERRONEOUSLY, ILLE-
GALLY  OR  UNCONSTITUTIONALLY  COLLECTED  AND APPLICATION FOR THE REFUND
THEREOF DULY MADE TO THE PROPER FISCAL OFFICER  OR  OFFICERS,  AND  SUCH
OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENYING SUCH REFUND,
SUCH  DETERMINATION  SHALL  BE  REVIEWABLE BY A PROCEEDING UNDER ARTICLE
SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND  RULES,  PROVIDED,  HOWEVER,
THAT  SUCH  PROCEEDING IS INSTITUTED WITHIN THIRTY DAYS AFTER THE GIVING
OF THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMINATION OF TAX DUE  WAS
NOT  PREVIOUSLY  MADE,  AND THAT AN UNDERTAKING IS FILED WITH THE PROPER
FISCAL OFFICER OR OFFICERS IN SUCH AMOUNT AND WITH SUCH  SURETIES  AS  A
JUSTICE  OF  THE  SUPREME COURT SHALL APPROVE TO THE EFFECT THAT IF SUCH
PROCEEDING BE DISMISSED OR THE TAX CONFIRMED, THE  PETITIONER  WILL  PAY
ALL  COSTS  AND CHARGES WHICH ACCRUE IN THE PROSECUTION OF SUCH PROCEED-
ING.
  (10) EXCEPT IN THE CASE OF A WILLFULLY FALSE OR FRAUDULENT RETURN WITH
INTENT TO EVADE THE TAX, NO ASSESSMENT OF ADDITIONAL TAX SHALL  BE  MADE
AFTER  THE  EXPIRATION  OF  MORE  THAN  THREE YEARS FROM THE DATE OF THE
FILING OF A RETURN, PROVIDED, HOWEVER, THAT WHERE  NO  RETURN  HAS  BEEN
FILED AS PROVIDED BY LAW THE TAX MAY BE ASSESSED AT ANY TIME.
  (11)  REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY THIS
SECTION SHALL BE PAID INTO THE TREASURY OF THE TOWN OF GREENBURGH OR  OF
THE SPECIFIED VILLAGE THEREIN OR OF THE VILLAGE OF SLEEPY HOLLOW SITUATE
IN THE TOWN OF MOUNT PLEASANT, AND SHALL BE CREDITED TO AND DEPOSITED IN
THE  GENERAL  FUND  OF SUCH TOWN OR VILLAGE; AND MAY THEREAFTER BE ALLO-
CATED AT THE DISCRETION OF THE BOARD  OF  LEGISLATORS  OF  THE  TOWN  OF
GREENBURGH  OR  OF  THE  SPECIFIED  VILLAGE THEREIN OR OF THE VILLAGE OF
SLEEPY HOLLOW SITUATE IN THE TOWN OF MOUNT  PLEASANT  FOR  ANY  TOWN  OR
VILLAGE  PURPOSE,  PROVIDED  SUCH  TOWN  OR  VILLAGE  COMPLIES  WITH THE
PROVISIONS OF SUBDIVISION THIRTEEN OF THIS SECTION.
  (12) IF ANY PROVISION OF THIS SECTION OR THE  APPLICATION  THEREOF  TO
ANY  PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF THIS
SECTION AND THE APPLICATION  OF  SUCH  PROVISION  TO  OTHER  PERSONS  OR
CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
  (13)  THE  BOARD  OF  LEGISLATORS  OF THE TOWN OF GREENBURGH OR OF THE
SPECIFIED VILLAGES THEREIN AND OF THE VILLAGE OF SLEEPY  HOLLOW  SITUATE
IN  THE TOWN OF MOUNT PLEASANT SHALL ALLOCATE ONE-SIXTH OF SUCH REVENUES
RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY THIS SECTION, FOR THE
PURPOSE OF PROMOTING ECONOMIC DEVELOPMENT AND TOURISM WITHIN  SUCH  TOWN
OR VILLAGE.

A. 209                              4

  (14)  THE  TOWN OF GREENBURGH, THE SPECIFIED VILLAGES THEREIN, AND THE
VILLAGE OF SLEEPY HOLLOW SHALL CONSULT WITH HOTEL  AND  MOTEL  REPRESEN-
TATIVES WITHIN SUCH TOWN OR VILLAGE TO DETERMINE HOW TO BEST APPROPRIATE
THE MONEY ALLOCATED PURSUANT TO SUBDIVISION THIRTEEN OF THIS SECTION.
  (15) EACH ENACTMENT OF SUCH A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION
OF  A HOTEL OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN THREE YEARS
FROM THE DATE OF ITS ENACTMENT. NOTHING IN THIS SECTION  SHALL  PROHIBIT
THE  ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS OF
THIS SECTION, UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED  PURSU-
ANT TO THIS SECTION.
  S  2.  This act shall take effect immediately, and shall expire and be
deemed repealed September 1, 2018.